Mr. Garza Etienne has been a partner at Santos Elizondo since 2006. His practice focuses mainly in the areas of corporate law, international commercial transactions, acquisition and sale of companies, financing and restructuring, including bankruptcy proceedings, in addition to having extensive experience in the development and implementation of real estate projects.

Some recent relevant transactions include:

• Representing foreign investors in the legal and tax structuring of an investment of approximately US$100 million for the development of residential buildings in Mexico City.
• Represented foreign investors in the sale of shopping centers in different entities in the southeast, central and northeast of the country, in a transaction of approximately US$50 million.
• Represented investors in the tax structure of a development of approximately 330 luxury units in Cancun, Quintana Roo.
• Representation of several companies in the negotiation and implementation of corporate restructurings and refinancing processes, preferred and subordinated equity participation structures, as well as debt structures with placement of instruments in local and foreign markets.

Mr. Garza Etienne is a member and has participated as counselor in the Inter-American Law Institute, Mexican Bar Association, Colegio de Abogados, A.C., Mexico-United States Bar Association, Nuevo Leon State Committee of the Council of Citizen Participation of the Attorney General's Office of the Republic, National Association of Corporate Lawyers, A.C. Likewise, he serves as member and Secretary in several advisory boards, boards of directors and boards of directors of various entities, companies and charitable institutions. In the academic field, he has been a tenured and guest professor at the Law School of the Instituto Tecnológico y de Estudios Superiores de Monterrey, and has given lectures on corporate, financial and real estate law at various institutions.

Mr. Garza Etienne graduated in 1997 with a law degree from Instituto Tecnológico y de Estudios Superiores de Monterrey and obtained a Master in Laws in Comparative Jurisprudence from New York University School of Law. He studied in the Master in Finance program at the EGADE Business School of the Instituto Tecnológico y de Estudios Superiores de Monterrey. He has completed studies in Finance, Investment and Banking at Barry University in Miami, Florida, as well as an International Practice Seminar at the New York City Bar Association, New York.